This text is changed in the admin panel

Military Spouses Residency Relief Act
Chey Strunk, spouse of U.S. Air Force Senior Airman Shane Strunk, 4th Equipment Maintenance Squadron phase dock crew chief, holds her children after giving birth at Wayne Memorial Hospital in Goldsboro, N.C., April 2013. A block party will be held Nov. 16, at the Youth Center from 11 to 2 p.m., in honor of month of the Military Family. (Courtesy Photo)
Bookmark and Share

Since 2009, nonmilitary spouses of service members can keep the same permanent resident state as the service member, but ONLY under certain conditions:

  • The service member goes to the new state in compliance with military orders.
  • The spouse resides with the service member.
  • The spouse is in that state solely to live with the service member.
  • The spouse MUST have lived in the permanent resident state/HOR of the service member and established residency (such as getting a driver’s license and registering to vote).

The nonmilitary spouse cannot simply “adopt” or “inherit” the service member’s permanent resident state/home of record (HOR).

If the spouse chooses to keep the service member’s HOR as a permanent resident state, then both will file tax returns with that state.

The service member and the nonmilitary spouse may need to file additional state returns if:

  • The nonmilitary spouse opts to file in the state where they reside. Reasons for doing so include:
    1. Maintaining residency for in-state college tuition
    2. Maintaining business and professional licenses
    3. Factors such as voter and car registration, estate planning and car, home or other insurance.
  • The service member earns income from a nonmilitary side job. Then the service member would have to file a return, as a nonresident, with the state where the income was earned.